Test Bank for Intermediate Accounting 15th Edition Kieso

Weygandt and Warfield 1118147294 9781118147290

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CHAPTER 2
CONCEPTUAL FRAMEWORK FOR FINANCIAL
REPORTING

TRUE-FALSE—Conceptual
Answer No. Description
T 1. Nature of conceptual framework.
T 2. Conceptual framework definition.
F 3. Levels of conceptual framework.
T 4 International conceptual framework.
F 5. Statements of Financial Accounting Concepts.
T 6. Objective of financial reporting.
F 7. Financial statement users.
T 8. Relevance and faithful representation.
T 9. Consistency.
F 10. Relevance.
F 11. Faithful representation.
F 12. Basic elements.
T 13. Comprehensive income.
T 14. Going concern assumption.
F 15. Economic entity assumption.
F 16. Expense recognition principle.
T 17. Recognizable revenues.
T 18. Supplementary information.
F 19. Cost benefit trade-off.
F 20. Conservatism.

MULTIPLE CHOICE—Conceptual
Answer No. Description
c 21. GAAP defined.
d 22. Purpose of conceptual framework.
c 23. Conceptual framework.
d 24. Conceptual framework purpose.
 S
d 25. Conceptual framework benefits.
d 26. Objectives of financial reporting.
a 27. Decision usefulness.
d 28. General purpose of financial reporting.
a 29. Primary objective of financial reporting.
P
a 30. Example of comparability.
S
a 31. Primary quality of relevance.
b 32. Characteristic of accounting information.
c 33. Characteristic of accounting information.
c 34. Meaning of comparability.
a 35. Meaning of consistency.
2-2 Test Bank for Intermediate Accounting, Fifteenth Edition

MULTIPLE CHOICE—Conceptua (cont.)

Answer No. Description
d 36. Ingredient of relevance.
c 37. Ingredient of reliability.
a 38. Consistency characteristic.
b 39. Primary quality of accounting information.
d 40. Quality of relevance.
a 41. Quality of reliability.
d 42. Consistency quality.
a 43. Decision-usefulness criterion.
c 44. Primary qualities of accounting information.
b 45. Definition of relevance.
b 46. Definition of reliability.
d 47. Relevance quality.
c 48. Materiality characteristic.
d 49. Completeness characteristic.
b 50. Neutrality characteristic.
d 51. Neutrality characteristic.
c 52. Definition of verifiability.
a 53. Quality of predictive value.
c 54. Quality of free from error.
d 55. Consistency.
b 56. Consistency characteristic.
b 57. Comparability and consistency.
d 58. Comparability.
d 59. Elements of financial statements.
c 60. Distinction between revenues and gains.
c 61. Definition of a loss.
d 62. Definition of comprehensive income.
b 63. Components of comprehensive income.
P64.
d Comprehensive income.
S
b 65. Earnings vs. comprehensive income.
S
a 66. Reporting financial statement elements.

b 67 Basic element of financial statements.

a 68. Basic element of financial statements.d
69. Basic element of financial statements.c
70. Definition of gains.
d 71. Historical cost assumption.
c 72. Periodicity assumption.
b 73 Going concern assumption.
b 74. Periodicity assumption.
S
a 75. Monetary unit assumption.
S
c 76. Periodicity assumption.

c 77. Monetary unit assumption.

d 78. Economic entity assumption.a
79. Economic entity assumption.b
80. Periodicity assumption.
a 81. Going concern assumption.
d 82. Going concern assumption.
d 83. Implications of going concern assumption.a
84. Historical cost principle.
 Conceptual Framework Underlying Financial Accounting 2-3

MULTIPLE CHOICE—Conceptual (cont.)

Answer No. Description
d 85. Historical cost principle.
c 86. Revenue recognition principle.
d 87. Revenue recognition principle.
d 88. Revenue recognition principle.
d 89. Measurement principle.
c 90. Expense recognition principle.
b 91. Product costs.
b 92. Expense recognition principle.
b 93. Expense recognition principle.
b 94. Expense recognition.
c 95. Full-disclosure principle.
a 96. Argument against historical cost.
d 97. Recognition of revenue.
b 98. Revenue recognition principle.
c 99. Definition of performance obligation.
a 100. Required components of financial statements.
d 101. Recognition of expenses.
c 102. Historical cost principle.
a 103. Expense recognition principle example.
d 104. Recording expenditure as asset.
c 105. Historical cost principle violation.
a 106. Full disclosure principle violation.
d 107. Full disclosure principle.
c 108. Historical cost principle violation.
a 109. Industry practice constraint.
c 110. Costs of providing financial information.
d 111. Benefits of providing financial information.
c 112. Use of materiality.
b 113. Definition of prudence/conservation.
a 114. Example of materiality constraint.
d 115. Constraints to limit the cost of reporting.
a 116. Cost-benefit relationship.
c 117. Materiality characteristic.
d 118. Materiality.
d 119. Pervasive constraints.
a 120. Prudence or conservatism.
b 121. Conceptual framework second level
a 122. Trade-offs between characteristics of accounting information.
c 123. Trade-offs between characteristics of accounting information.
P
c 124. Prudence or conservatism.
2-4 Test Bank for Intermediate Accounting, Fifteenth Edition

MULTIPLE CHOICE—CPA Adapted

Answer No. Description
a 125. Quality of predictive value.
b 126. Relevance and faithful representation.
b 127. Classification of gains and losses.
b 128. Earnings concept.
a 129. Components of comprehensive income.
b 130. Components of comprehensive income.
d 131. Components of comprehensive income.
d 132. Components of comprehensive income.
a 133. Definition of recognition.

P
Note: these questions also appear in the Problem-Solving Survival Guide.
S
Note: these questions also appear in the Study Guide.

BRIEF EXERCISES
Item Description

BE2-134 Qualitative characteristics.

BE2-135 Accounting concepts—identification.
BE2-136 Accounting concepts—identification.

EXERCISES
E2-137 Accounting concepts—matching.
E2-138 Accounting concepts—fill in the blanks.
E2-139 Basic assumptions.
E2-140 Historical cost principle.
E2-141 Matching concept.

CHAPTER LEARNING OBJECTIVES

1. Describe the usefulness of a conceptual framework.

2. Describe the FASB’s efforts to construct a conceptual framework.

3. Understand the objective of financial reporting.

4. Identify the qualitative characteristics of accounting information.

5. Define the basic elements of financial statements.

6. Describe the basic assumptions of accounting.

7. Explain the application of the basic principles of accounting.

 Conceptual Framework Underlying Financial Accounting 2-5

8. Describe the impact that the cost constraint has on reporting accounting information.

9. Compare the conceptual frameworks underlying GAAP and IFRS.

2-6 Test Bank for Intermediate Accounting, Fifteenth Edition

SUMMARY OF LEARNING OBJECTIVES BY QUESTIONS

Item Type Item Type Item Type Item Type Item Type Item Type Item Type
Learning Objective 1
S
1. TF 21. MC 23. MC 25. MC
2. TF 22. MC 24. MC 134. E
Learning Objective 2
3. TF 4. TF 5. TF 26. MC 94. E
Learning Objective 3
P
6. TF 27. MC 29. MC
7. TF 28. MC 134. BE
Learning Objective 4
8. TF 32. MC 38. MC 44. MC 50. MC 56. MC 136. BE
9. TF 33. MC 39. MC 45. MC 51. MC 57. MC 137. E
10. TF 34. MC 40. MC 46. MC 52. MC 58. MC 138. E
11. TF 35. MC 41. MC 47. MC 53. MC 125. MC
30. MC 36. MC 42. MC 48. MC 54. MC 126. MC
31. MC 37. MC 43. MC 49. MC 55. MC 135. BE
Learning Objective 5
S
12. TF 60. MC 63. MC 66. MC 69. MC 128. MC 131. MC
P
13. TF 61. MC 64. MC 67. MC 70. MC 129. MC 132. MC
S
59. MC 62. MC 65. MC 68. MC 127. MC 130. MC
Learning Objective 6
S
14. TF 72. MC 75. MC 78. MC 81. MC 135. BE 140. E
S
15. TF 73. MC 76. MC 79. MC 82. MC 138. E
71. MC 74. MC 77. MC 80. MC 83. MC 139. E
Learning Objective 7
16. TF 87. MC 93. MC 99. MC 105. MC 136. BE
17. TF 88. MC 94. MC 100. MC 106. MC 137. E
18. TF 89. MC 95. MC 101. MC 107. MC 138. E
84. MC 90. MC 96. MC 102. MC 108. MC 140. E
85. MC 91. MC 97. MC 103. MC 133. MC 141. E
86. MC 92. MC 98. MC 104. MC 135. BE
Learning Objective 8
19. TF 110. MC 113. MC 116. MC 119. MC 122. MC 135. BE
20. TF 111. MC 114. MC 117. MC 120. MC 123. MC 136. BE
P
109. MC 112. MC 115. MC 118. MC 121. MC 124. MC

Learning Objective 9 – IFRS Questions

1. TF 2. TF 3. TF 4. TF 5. TF 6. TF 7. TF
8. TF 9. TF 10. TF 11. MC 12. MC 13. MC 14. MC
15. MC 16. SA 17. SA

Note: TF = True-False SA = Short Answer

MC = Multiple Choice BE = Brief Exercises
E = Exercise
 Conceptual Framework Underlying Financial Accounting 2-7

TRUE-FALSE—Conceptual
1. A soundly developed conceptual framework enables the FASB to issue more useful and
consistent pronouncements over time.

2. A conceptual framework is a coherent system of concepts that flow from an objective.

3. The first level of the conceptual framework identifies the recognition, measurement, and
disclosure concepts used in establishing accounting standards.

4. The IASB has issued a conceptual framework and has agreed to develop a common
conceptual framework with the FASB.

5. Although the FASB has developed a conceptual framework, no Statements of Financial

Accounting Concepts have been issued to date.

6. The objective of financial reporting is the foundation of the conceptual framework.

7. Users of financial statements are assumed to need no knowledge of business and financial
accounting matters to understand information contained in financial statements.

8. Relevance and faithful representation are the two primary qualities that make accounting
information useful for decision making.

9. The idea of consistency does not mean that companies cannot switch from one accounting
method to another.

10. Timeliness and neutrality are two ingredients of relevance.

11. Verifiability and predictive value are two ingredients of faithful representation.

12. Revenues, gains, and distributions to owners all increase equity.

13. Comprehensive income includes all changes in equity during a period except those
resulting from investments by owners and distributions to owners.

14. The historical cost principle would be of limited usefulness if not for the going concern
assumption.

15. The economic entity assumption means that economic activity can be identified with a
particular legal entity.

16. The expense recognition principle states that debits must equal credits in each transaction.

17. Revenues are recognized in the accounting period in which the performance obligation is
satisfied.

18. Supplementary information may include details or amounts that present a different
perspective from that adopted in the financial statements.
2-8 Test Bank for Intermediate Accounting, Fifteenth Edition

19. In order to justify requiring a particular measurement or disclosure, the benefits to be

derived from it must equal the costs associated with it.

20. Prudence or conservatism means when in doubt, choose the solution that will be least likely
to overstate liabilities or expenses.

True False Answers—Conceptual

Item Ans. Item Ans. Item Ans. Item Ans.
1. T 6. T 11. F 16. F
2. T 7. F 12. F 17. T
3. F 8. T 13. T 18. T
4. T 9. T 14. T 19. F
5. F 10. F 15. F 20. F

MULTIPLE CHOICE—Conceptual
21. Generally accepted accounting principles
a. are fundamental truths or axioms that can be derived from laws of nature.
b. derive their authority from legal court proceedings.
c. derive their credibility and authority from general recognition and acceptance by the
accounting profession.
d. have been specified in detail in the FASB conceptual framework.

22. A soundly developed conceptual framework of concepts and objectives should

a. increase financial statement users' understanding of and confidence in financial
reporting.
b. enhance comparability among companies' financial statements.
c. allow new and emerging practical problems to be more quickly solved.
d. All of these answer choices are correct.

23. Which of the following is not true concerning a conceptual framework in accounting?
a. It should be a basis for standard-setting.
b. It should allow practical problems to be solved more quickly by reference to it.
c. It should be based on fundamental truths that are derived from the laws of nature.
d. All of these answer choices are true.

24. What is a purpose of having a conceptual framework?

a. To enable the profession to more quickly solve emerging practical problems.
b. To provide a foundation from which to build more useful standards.
c. Neither a nor b.
d. To enable the profession to more quickly solve emerging practical problems and to
provide a foundation from which to build more useful standards.
 Conceptual Framework Underlying Financial Accounting 2-9
S
25. Which of the following is not a benefit associated with the FASB Conceptual Framework
Project?
a. A conceptual framework should increase financial statement users' understanding of
and confidence in financial reporting.
b. Practical problems should be more quickly solvable by reference to an existing
conceptual framework.
c. A coherent set of accounting standards and rules should result.
d. Business entities will need far less assistance from accountants because the financial
reporting process will be quite easy to apply.

26. In the conceptual framework for financial reporting, what provides "the why"--the purpose
of accounting?
a. Recognition, measurement, and disclosure concepts such as assumptions, principles,
and constraints
b. Qualitative characteristics of accounting information
c. Elements of financial statements
d. Objective of financial reporting

27. The underlying theme of the conceptual framework is

a. decision usefulness.
b. understandability.
c. faithful representation.
d. comparability.

28. The objective of general-purpose financial reporting is to provide financial information

about a reporting entity to each of the following except
a. potential equity investors.
b. potential lenders.
c. present investors.
d. All of these answers are correct.

29. What is the primary objective of financial reporting as indicated in the conceptual
framework?
a. Provide information that is useful to those making investing and credit decisions.
b. Provide information that is useful to management.
c. Provide information about those investing in the entity.
d. All of these answer choices are correct.
P
30. If the LIFO inventory method was used last period, it should be used for the current and
following periods because of
a. comparability.
b. materiality.
c. timeliness.
d. verifiability.
2 - 10 Test Bank for Intermediate Accounting, Fifteenth Edition
S
31. What is the following is a characteristic describing the primary quality of relevance?
a. Predictive value.
b. Materiality.
c. Verifiability.
d. Understandability.

32. Which of the following is a fundamental quality of useful accounting information?

a. Comparability.
b. Relevance.
c. Neutrality.
d. Materiality.

33. Which of the following is a primary quality of useful accounting information?

a. Conservatism.
b. Comparability.
c. Faithful representation.
d. Consistency.

34. What is meant by comparability when discussing financial accounting information?

a. Information has predictive or confirmatory value.
b. Information is reasonably free from error.
c. Information that is measured and reported in a similar fashion across companies.
d. Information is timely.

35. What is meant by consistency when discussing financial accounting information?

a. Information that is measured and reported in a similar fashion across points in time.
b. Information is timely.
c. Information is measured similarly across the industry.
d. Information is verifiable.

36. Which of the following is an ingredient of relevance?

a. Verifiability.
b. Neutrality.
c. Timeliness.
d. Materiality.

37. Which of the following is an ingredient of faithful representation?

a. Predictive value.
b. Materiality.
c. Neutrality.
d. Confirmatory value.

38. Changing the method of inventory valuation should be reported in the financial statements
under what qualitative characteristic of accounting information?
a. Consistency.
b. Verifiability.
c. Timeliness.
d. Comparability.

39. Company A issuing its annual financial reports within one month of the end of the year is
an example of which enhancing quality of accounting information?
a. Comparability.
 Conceptual Framework Underlying Financial Accounting 2 - 11

b. Timeliness.
c. Understandability.
d. Verifiability.

40. What is the quality of information that is capable of making a difference in a decision?
a. Faithful representation.
b. Materiality.
c. Timeliness.
d. Relevance.
41. Neutrality is an ingredient of which fundamental quality of information?
a. Faithful representation.
b. Comparability.
c. Relevance.
d. Understandability.
42. If the FIFO inventory method was used last period, it should be used for the current and
following periods because of
a. relevance.
b. neutrality.
c. understandability.
d. consistency.
43. The pervasive criterion by which accounting information can be judged is that of
a. decision usefulness.
b. freedom from bias.
c. timeliness.
d. comparability.
44. The two fundamental qualities that make accounting information useful for decision
making are
a. comparability and timeliness.
b. materiality and neutrality.
c. relevance and faithful representation.
d. faithful representation and comparability.
45. Accounting information is considered to be relevant when it
a. can be depended on to represent the economic conditions and events that it is
intended to represent.
b. is capable of making a difference in a decision.
c. is understandable by reasonably informed users of accounting information.
d. is verifiable and neutral.

46. The quality of information that means the numbers and descriptions match what really
existed or happened is
a. relevance.
b. faithful representation.
c. completeness.
d. neutrality.
2 - 12 Test Bank for Intermediate Accounting, Fifteenth Edition

47. Which of the following does not relate to relevance?

a. Materiality
b. Predictive value
c. Confirmatory value
d. All of these answer choices relate to relevance.

48. According to Statement of Financial Accounting Concepts No. 2, materiality is an ingredient

of the fundamental quality of
Relevance Faithful Representation
a. Yes Yes
b. No Yes
c. Yes No
d. No No

49. According to Statement of Financial Accounting Concepts No. 2, completeness is an

ingredient of the fundamental quality of
Relevance Faithful Representation
a. Yes No
b. Yes Yes
c. No No
d. No Yes

50. According to Statement of Financial Accounting Concepts No. 2, neutrality is an ingredient

of the fundamental quality of
Relevance Faithful Representation
a. Yes Yes
b. No Yes
c. Yes No
d. No No

51. Neutrality means that information

a. provides benefits which are at least equal to the costs of its preparation.
b. can be compared with similar information about an enterprise at other points in time.
c. would have no impact on a decision maker.
d. cannot favor one set of interested parties over another.

52. The characteristic that is demonstrated when a high degree of consensus can be secured
among independent measurers using the same measurement methods is
a. relevance.
b. faithful representation.
c. verifiability.
d. neutrality.

53. According to Statement of Financial Accounting Concepts No. 2, predictive value is an

ingredient of the fundamental quality of
Relevance Faithful Representation
a. Yes No
b. Yes Yes
c. No No
d. No Yes
 Conceptual Framework Underlying Financial Accounting 2 - 13

54. Under Statement of Financial Accounting Concepts No. 2, free from error is an ingredient
of the fundamental quality of
Faithful Representation Relevance
a. Yes Yes
b. No Yes
c. Yes No
d. No No

55. Financial information demonstrates consistency when

a. firms in the same industry use different accounting methods to account for the same
type of transaction.
b. a company changes its estimate of the salvage value of a fixed asset.
c. a company fails to adjust its financial statements for changes in the value of the
measuring unit.
d. None of these answer choices are correct.

56. Financial information exhibits the characteristic of consistency when

a. expenses are reported as charges against revenue in the period in which they are paid.
b. a company applies the same accounting treatment to similar events, from period to
period.
c. extraordinary gains and losses are not included on the income statement.
d. accounting procedures are adopted which give a consistent rate of net income.

57. Information about different companies and about different periods of the same company
can be prepared and presented in a similar manner. Comparability and consistency are
related to which of these objectives?
Comparability Consistency
a. Companies Companies
b. Companies Periods
c. Periods Companies
d. Periods Periods
58. When information about two different enterprises has been prepared and presented in a
similar manner, the information exhibits the characteristic of
a. relevance.
b. faithful representation.
c. consistency.
d. None of these answer choices are correct.
59. The elements of financial statements include investments by owners. These are increases
in an entity's net assets resulting from owners'
a. transfers of assets to the entity.
b. rendering services to the entity.
c. satisfaction of liabilities of the entity.
d. All of these answer choices are correct.

60. In classifying the elements of financial statements, the primary distinction between
revenues and gains is
a. the materiality of the amounts involved.
b. the likelihood that the transactions involved will recur in the future.
c. the nature of the activities that gave rise to the transactions involved.
d. the costs versus the benefits of the alternative methods of disclosing the transactions
involved.
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 Section four provides that, for the special purpose of paying the
principal and interest of the public debt, and of supporting the
Government, a war tax shall be assessed and levied of fifty cents
upon each one hundred dollars in value of the following property in
the Confederate States, namely: Real estate of all kinds; slaves;
merchandise; bank stocks; railroad and other corporation stocks;
money at interest or invested by individuals in the purchase of bills,
notes, and other securities for money, except the bonds of the
Confederate States of America, and cash on hand or on deposit in
bank or elsewhere; cattle, horses, and mules; gold watches, gold and
silver plate; pianos and pleasure carriages: Provided, however, That
when the taxable property, herein above enumerated, of any head of
a family is of value less than five hundred dollars, such taxable
property shall be exempt from taxation under this act. It provides
further that the property of colleges, schools, and religious
associations shall be exempt.
The remaining sections provide for the collection of the tax.

THE TAX ACT OF DECEMBER 19, 1861.

An act supplementary to an act to authorize the issue of Treasury

notes, and to provide a war tax for their redemption.
Sec. 1. The Congress of the Confederate States of America do
enact, That the Secretary of the Treasury is hereby authorized to pay
over to the several banks, which have made advances to the
Government, in anticipation of the issue of Treasury notes, a
sufficient amount, not exceeding $10,000,000, for the principal and
interest due upon the said advance, according to the engagements
made with them.
Sec. 2. The time affixed by the said act for making assignments is
hereby extended to the 1st day of January next, and the time for the
completion and delivery of the lists is extended to the 1st day of
March next, and the time for the report of the said lists to the chief
collector is extended to the 1st day of May next; and in cases where
the time thus fixed shall be found insufficient, the Secretary of the
Treasury shall have power to make further extension, as
circumstances may require.
 Sec. 3. The cash on hand, or on deposit in the bank, or elsewhere,
mentioned in the fourth section of said act, is hereby declared to be
subject to assessment and taxation, and the money at interest, or
invested by individuals in the purchase of bills, notes, and other
securities for money, shall be deemed to include securities for money
belonging to non-residents, and such securities shall be returned,
and the tax thereon paid by any agent or trustee having the same in
possession or under his control. The term merchandise shall be
construed to include merchandise belonging to any non-resident,
and the property shall be returned, and the tax paid by any person
having the same in possession as agent, attorney, or consignee:
Provided, That the words “money at interest,” as used in the act to
which this act is an amendment, shall be so construed as to include
all notes, or other evidences of debt, bearing interest, without
reference to the consideration of the same. The exception allowed by
the twentieth section for agricultural products shall be construed to
embrace such products only when in the hands of the producer, or
held for his account. But no tax shall be assessed or levied on any
money at interest when the notes, bond, bill, or other security taken
for its payment, shall be worthless from the insolvency and total
inability to pay of the payer or obligor, or person liable to make such
payment; and all securities for money payable under this act shall be
assessed according to their value, and the assessor shall have the
same power to ascertain the value of such securities as the law
confers upon him with respect to other property.
Sec. 4. That an amount of money, not exceeding $25,000, shall be
and the same is hereby appropriated, out of any money in the
treasury not otherwise appropriated, to be disbursed under the
authority of the Secretary of the Treasury, to the chief State tax
collectors, for such expenses as shall be actually incurred for salaries
of clerks, office hire, stationery, and incidental charges; but the
books and printing required shall be at the expense of the
department, and subject to its approval.
Sec. 5. The lien for the tax shall attach from the date of the
assessment, and shall follow the same into every State in the
Confederacy; and in case any person shall attempt to remove any
property which may be liable to tax, beyond the jurisdiction of the
State in which the tax is payable, without payment of the tax, the
collector of the district may distrain upon and sell the same, in the
same manner as is provided in cases where default is made in the
payment of the tax.
Sec. 6. On the report of any chief collector, that any county, town
or district, or any part thereof, is occupied by the public enemy, or
has been so occupied as to occasion destruction of crops or property,
the Secretary of the Treasury may suspend the collection of tax in
such region until the same can be reported to Congress, and its
action had thereon.
Sec. 7. In case any of the Confederate States shall undertake to pay
the tax to be collected within its limits before the time at which the
district collectors shall enter upon the discharge of their duties, the
Secretary of the Treasury may suspend the appointment of such
collectors, and may direct the chief collector to appoint assessors,
and to take proper measures for the making and perfecting the
returns, assessments and lists required by law; and the returns,
assessments and lists so made, shall have the same legal validity, to
all intents and purposes, as if made according to the provisions of the
act to which this act is supplementary.
Sec. 8. That tax lists already given, varying from the provisions of
this act, shall be corrected so as to conform thereto.

THE TAX ACT OF APRIL 24, 1863.

[From the Richmond Whig, April 21.]

We present below a synopsis of the bill to lay taxes for the common
defence and to carry on the government of the Confederate States,
which has passed both branches of Congress. It is substantially the
bill proposed by the committee on conference:
1. The first section imposes a tax of eight per cent. upon the value
of all naval stores, salt, wines and spirituous liquors, tobacco,
manufactured or unmanufactured, cotton, wool, flour, sugar,
molasses, syrup, rice, and other agricultural products, held or owned
on the 1st day of July next, and not necessary for family consumption
for the unexpired portion of the year 1863, and of the growth or
production of any year preceding the year 1863; and a tax of one per
cent. upon all moneys, bank notes or other currency on hand or on
deposit on the 1st day of July next, and on the value of all credits on
which the interest has not been paid, and not employed in a
business, the income derived from which is taxed under the
provisions of this act: Provided, That all moneys owned, held or
deposited beyond the limits of the Confederate States shall be valued
at the current rate of exchange in Confederate treasury notes. The tax
to be assessed on the first day of July and collected on the first day of
October next, or as soon thereafter as may be practicable.
2. Every person engaged, or intending to engage, in any business
named in the fifth section, shall, within sixty days after the passage
of the act, or at the time of beginning business, and on the first of
January in each year thereafter, register with the district collector a
true account of the name and residence of each person, firm, or
corporation engaged or interested in the business, with a statement
of the time for which, and the place and manner in which the same is
to be conducted, &c. At the time of the registry there shall be paid the
specific tax for the year ending on the next 31st of December, and
such other tax as may be due upon sales or receipts in such business.
3. Any person failing to make such registry and pay such tax, shall,
in addition to all other taxes upon his business imposed by the act,
pay double the amount of the specific tax on such business, and a like
sum for every thirty days of such failure.
4. Requires a separate registry and tax for each business
mentioned in the fifth section, and for each place of conducting the
same; but no tax for mere storage of goods at a place other than the
registered place of business. A new registry required upon every
change in the place of conducting a registered business, upon the
death of any person conducting the same, or upon the transfer of the
business to another, but no additional tax.
5. Imposing the following taxes for the year ending 31st of
December, 1863, and for each year thereafter:
Bankers shall pay $500.
Auctioneers, retail dealers, tobacconists, pedlers, cattle brokers,
apothecaries, photographers, and confectioners, $50, and two and a
half per centum on the gross amount of sales made.
Wholesale dealers in liquors, $200, and five per centum on gross
amount of sales. Retail dealers in liquors, $100, and ten per centum
on gross amount of sales.
Wholesale dealers in groceries, goods, wares, merchandise, &c.,
$200, and two and a half per centum.
Pawnbrokers, money and exchange brokers, $200.
Distillers, $200, and twenty per centum. Brewers, $100, and two
and a half per centum.
Hotels, inns, taverns, and eating-houses, first class, $500; second
class, $300; third class, $200; fourth class, $100; fifth class, $30.
Every house where food or refreshments are sold, and every
boarding house where there shall be six boarders or more, shall be
deemed an eating house under this act.
Commercial brokers or commission merchants, $200, and two and
a half per centum.
Theatres, $500, and five per centum on all receipts. Each circus,
$100, and $10 for each exhibition. Jugglers and other persons
exhibiting shows, $50.
Bowling alleys and billiard rooms, $40 for each alley or table
registered.
Livery stable keepers, lawyers, physicians, surgeons, and dentists,
$50.
Butchers and bakers, $50, and one per centum.
6. Every person registered and taxed is required to make returns of
the gross amount of sales from the passage of the act to the 30th of
June, and every three months thereafter.
7. A tax upon all salaries, except of persons in the military or naval
service, of one per cent. when not exceeding $1,500, and two per
cent. upon an excess over that amount: Provided, That no taxes shall
be imposed by virtue of this act on the salary of any person receiving
a salary not exceeding $1,000 per annum, or at a like rate for another
period of time, longer or shorter.
8. Provides that the tax on annual incomes, between $500 and
$1,500, shall be five per cent.; between $1,500 and $3,000, five per
cent. on the first $1,500 and ten per cent. on the excess; between
$3,000 and $5,000, ten per cent.; between $5,000 and $10,000,
twelve and a half per cent.; over $10,000, fifteen per cent., subject to
the following deductions: On incomes derived from rents of real
estate, manufacturing, and mining establishments, &c., a sum
sufficient for necessary annual repairs; on incomes from any mining
or manufacturing business, the rent, (if rented,) cost of labor actually
hired, and raw material; on incomes from navigating enterprises, the
hire of the vessel, or allowance for wear and tear of the same, not
exceeding ten per cent.; on incomes derived from the sale of
merchandise or any other property, the prime cost of transportation,
salaries of clerks, and rent of buildings; on incomes from any other
occupation, the salaries of clerks, rent, cost of labor, material, &c.;
and in case of mutual insurance companies, the amount of losses
paid by them during the year. Incomes derived from other sources
are subject to no deductions whatever.
All joint stock companies and corporations shall pay one tenth of
the dividend and reserved fund annually. If the annual earnings shall
give a profit of more than ten and less than twenty per cent. on
capital stock, one eighth to be paid; if more than twenty per cent.,
one sixth. The tax to be collected on the 1st of January next, and of
each year thereafter.
9. Relates to estimates and deductions, investigations, referees, &c.
10. A tax of ten per cent. on all profits in 1862 by the purchase and
sale of flour, corn, bacon, pork, oats, hay, rice, salt, iron or the
manufactures of iron, sugar, molasses made of cane, butter, woolen
cloths, shoes, boots, blankets, and cotton cloths. Does not apply to
regular retail business.
11. Each farmer, after reserving for his own use fifty bushels sweet
and fifty bushels Irish potatoes, one hundred bushels corn or fifty
bushels wheat produced this year, shall pay and deliver to the
Confederate Government one tenth of the grain, potatoes, forage,
sugar, molasses, cotton, wool, and tobacco produced. After reserving
twenty bushels peas or beans he shall deliver one tenth thereof.
12. Every farmer, planter, or grazier, one tenth of the hogs
slaughtered by him, in cured bacon, at the rate of sixty pounds of
bacon to one hundred pounds of pork; one per cent. upon the value
of all meat cattle, horses, mules, not used in cultivation, and asses, to
be paid by the owners of the same; beeves sold to be taxed as income.
13. Gives in detail the duties of post quartermasters under the act.
14. Relates to the duties of assessors and collectors.
 15. Makes trustees, guardians, &c., responsible for taxes due from
estates, &c., under their control.
16. Exempts the income and moneys of hospitals, asylums,
churches, schools, and colleges from taxation under the act.
17. Authorizes the Secretary of the Treasury to make all rules and
regulations necessary to the operation of the act.
18. Provides that the act shall be in force for two years from the
expiration of the present year, unless sooner repealed; that the tax on
naval stores, flour, wool, cotton, tobacco, and other agricultural
products of the growth of any year preceding 1863, imposed in the
first section, shall be levied and collected only for the present year.
The tax act of February 17, 1864, levies, in addition to the above
rates, the following, as stated in the Richmond Sentinel of February,
1864:
Sec. 1. Upon the value of real, personal, and mixed property, of
every kind and description, except the exemptions hereafter to be
named, five per cent.; the tax levied on property employed in
agriculture to be credited by the value of property in kind.
On gold and silver ware, plate, jewels, and watches, ten per cent.
The tax to be levied on the value of property in 1860, except in the
case of land, slaves, cotton, and tobacco, purchased since January
1st, 1862, upon which the tax shall be levied on the price paid.
Sec. 2. A tax of five per cent. on the value of all shares in joint
stock companies of any kind, whether incorporated or not. The
shares to be valued at their market value at the time of assessment.
Sec. 3. Upon the market value of gold and silver coin or bullion,
five per cent.; also the same upon moneys held abroad, or all bills of
exchange drawn therefor.
A tax of five per cent. on all solvent credits, and on all bank bills
and papers used as currency, except non-interest-bearing
Confederate Treasury notes, and not employed in a registered
business taxed twenty-five per cent.
Sec. 4. Profits in trade and business taxed as follows:
On the purchase and sale of agricultural products and mercantile
wares generally, from January 1, 1863, to January 1, 1865, ten per
cent. in addition to the tax under the act of April 24, 1863.
 The same on the purchase and sale of coin, exchange, stocks,
notes, and credits of any kind, and any property not included in the
foregoing.
On the amount of profits exceeding twenty-five per cent. of any
bank, banking company, or joint stock company of any description,
incorporated or not, twenty-five per cent. on such excess.
Sec. 5. The following are exempted from taxation.
Five hundred dollars’ worth of property for each head of a family,
and a hundred dollars additional for each minor child; and for each
son in the army or navy, or who has fallen in the service, and a
member of the family when he enlisted, the further sum of $500.
One thousand dollars of the property of the widow or minor
children of any officer, soldier, sailor, or marine, who has died in the
service.
A like amount of property of any officer, soldier, sailor, or marine,
engaged in the service, or who has been disabled therein, provided
said property, exclusive of furniture, does not exceed in value
$1,000.
When property has been injured or destroyed by the enemy, or the
owner unable temporarily to use or occupy it by reason of the
presence or proximity of the enemy, the assessment may be reduced
in proportion to the damage sustained by the owner, and the tax in
the same ratio by the district collector.
Sec. 6. The taxes on property for 1864 to be assessed as on the day
of the passage of this act, and collected the 1st of June next, with
ninety days extension west of the Mississippi. The additional tax on
incomes or profits for 1863, to be paid forthwith; the tax on incomes,
&c., for 1864, to be collected according to the acts of 1863.
Sec. 7. Exempts from tax on income for 1864, all property herein
taxed ad valorem. The tax on Confederate bonds in no case to exceed
the interest payable on the same; and said bonds exempt from tax
when held by minors or lunatics, if the interest do not exceed one
thousand dollars.

THE TAX LAW.

 We learn that, according to the construction of the recent tax law
in the Treasury Department, tax payers will be required to state the
articles and objects subjected to a specific or ad valorem tax, held,
owned, or possessed by them on the 17th day of February, 1864, the
date of the act.
The daily wages of detailed soldiers and other employés of the
Government are not liable to taxation as income, although they may
amount, in the aggregate, to the sum of $1,000 per annum.
A tax additional to both the above was imposed as follows, June 1,
1864:

A bill to provide supplies for the army, and to prescribe the mode
of making impressments.
Sec. 1. The Congress of the Confederate States of America do
enact, Every person required to pay a tax in kind, under the
provisions of the “Act to lay taxes for the common defense and carry
on the Government of the Confederate States,” approved April 24,
1863, and the act amendatory thereof, approved February 17, 1864,
shall, in addition to the one tenth required by said acts to be paid as a
tax in kind, deliver to the Confederate Government, of the products
of the present year and of the year 1865, one other tenth of the
several products taxed in kind by the acts aforesaid, which additional
one tenth shall be ascertained, assessed and collected, in all respects,
as is provided by law for the said tax in kind, and shall be paid for, on
delivery, by the Post-Quartermasters in the several districts at the
assessed value thereof, except that payment for cotton and tobacco
shall be made by the agents of the Treasury Department appointed to
receive the same.
Sec. 2. The supplies necessary to the support of the producer and
his family, and to carry on his ordinary business, shall be exempted
from the contribution required by the preceding section, and from
the additional impressments authorized by the act: Provided,
however, That nothing herein contained shall be construed to repeal
or affect the provisions of an act entitled “An act to authorize the
impressment of meat for the use of the army, under certain
circumstances,” approved Feb. 17, 1864, and if the amount of any
article or product so necessary cannot be agreed upon between the
assessor and the producer, it shall be ascertained and determined by
disinterested freeholders of the vicinage, as is provided in cases of
disagreement as to the estimates and assessments of tax in kind. If
required by the assessor, such freeholder shall ascertain whether a
producer, who is found unable to furnish the additional one tenth of
any one product, cannot supply the deficiency by the delivery of an
equivalent in other products, and upon what terms such
commutation shall be made. Any commutation thus awarded shall be
enforced and collected, in all respects, as is provided for any other
contribution required by this act.
Sec. 3. The Secretary of War may, at his discretion, decline to
assess, or, after assessment, may decline to collect the whole or any
part of the additional one tenth herein provided for, in any district or
locality; and it shall be his duty promptly to give notice of any such
determination, specifying, with reasonable certainty, the district or
locality and the product, or the proportion thereof, as to which he so
declines.
Sec. 4. The products received for the contribution herein required,
shall be disposed of and accounted for in the same manner as those
received for the tax in kind; and the Secretary of War may, whenever
the exigencies of the public service will allow, authorize the sale of
products received from either source, to public officers or agents
charged in any State with the duty of providing for the families of
soldiers. Such sale shall be at the prices paid or assessed for the
products sold, including the actual cost of collections.
Sec. 5. If, in addition to the tax in kind and the contribution herein
required, the necessities of the army or the good of the service shall
require other supplies of food or forage, or any other private
property, and the same cannot be procured by contract, then
impressments may be made of such supplies or other property,
either for absolute ownership or for temporary use, as the public
necessities may require. Such impressments shall be made in
accordance with the provisions, and subject to the restrictions of the
existing impressment laws, except so far as is herein otherwise
provided.
Sec. 6. The right and the duty of making impressments is hereby
confided exclusively to the officers and agents charged in the several
districts with the assessment and collection of the tax in kind and of
the contribution herein required; and all officers and soldiers in any
department of the army are hereby expressly prohibited from
undertaking in any manner to interfere with these officers and
agents in any part of their duties in respect to the tax in kind, the
contribution, or the impressment herein provided for: Provided,
That this prohibition shall not be applicable to any district, county,
or parish in which there shall be no officer or agent charged with the
appointment and collection of the tax in kind.
Sec. 7. Supplies or other property taken by impressment shall be
paid for by the post quartermasters in the several districts, and shall
be disposed of and accounted for by them as is required in respect to
the tax in kind and the contribution herein required; and it shall be
the duty of the post quartermasters to equalize and apportion the
impressments within their districts, as far as practicable, so as to
avoid oppressing any portion of the community.
Sec. 8. If any one not authorized by law to collect the tax in kind or
the contribution herein required, or to make impressments, shall
undertake, on any pretence of such authority, to seize or impress, or
to collect or receive any such property, or shall, on any such
pretence, actually obtain such property, he shall, upon conviction
thereof, be punished by fine not exceeding five times the value of
such property, and be imprisoned not exceeding five years, at the
discretion of the court having jurisdiction. And it shall be the duty of
all officers and agents charged with the assessment and collection of
the tax in kind and of the contribution herein required, promptly to
report, through the post quartermasters in the several districts, any
violation or disregard of the provisions of this act by any officer or
soldier in the service of the Confederate States.
Sec. 9. That it shall not be lawful to impress any sheep, milch
cows, brood mares, stud horses, jacks, bulls, or other stock kept or
necessary for raising horses, mules, or cattle.
The following is the vote by which the bill passed the Senate:
Yeas—Messrs. Caperton, Graham, Haynes, Jemison, Johnson
(Ark.), Johnson (Mo.), Mitchell, Orr, Walker, Watson—10.
Nays—Messrs. Baker, Burnett, Henry, Hunter, Maxwell, Semmes,
Sparrow—7.
 Admitting West Virginia.

An important political movement in the early years of the war was

the separation of West Virginia from the mother State, which had
seceded, and her admission into the Union.

SECOND SESSION, THIRTY-SEVENTH CONGRESS.

In Senate, 1862, July 14.—The bill providing for the admission of

the State of West Virginia into the Union, passed—yeas 23, nays 17,
as follows:
Yeas—Messrs. Anthony, Clark, Collamer, Fessenden, Foot, Foster,
Grimes, Hale, Harlan, Harris, Howe, Lane of Indiana, Lane of
Kansas, Morrill, Pomeroy, Rice, Sherman, Simmons, Ten Eyck,
Wade, Wilkinson, Willey, Wilson of Massachusetts—23.
Nays—Messrs. Bayard, Browning, Carlile, Chandler, Cowan,
Davis, Howard, Kennedy, King, McDougal, Powell, Saulsbury,
Stark, Sumner, Trumbull, Wilson of Missouri, Wright—17.
During the pendency of this bill, July 14, 1862, Mr. Sumner moved
to strike from the first section of the second article the words: “the
children of all slaves born within the limits of said State shall be
free,” and insert:
Within the limits of the said State there shall be neither slavery nor
involuntary servitude, otherwise than in punishment of crimes
whereof the party shall be duly convicted.
Which was rejected—yeas 11, nays 24, as follows:
Yeas—Messrs. Chandler, Clark, Grimes, King, Lane of Kansas,
Pomeroy, Sumner, Trumbull, Wilkinson, Wilmot, Wilson, of
Massachusetts—11.
 Nays—Messrs. Anthony, Bayard, Browning, Carlile, Collamer,
Doolittle, Foot, Foster, Harris, Henderson, Howe, Kennedy, Lane of
Indiana, Powell, Rice, Saulsbury, Sherman, Simmons, Stark, Ten
Eyck, Wade, Wiley, Wilson of Missouri, Wright—24.
Mr. Willey proposed to strike out all after the word “That” in the
first section, and insert:
That the State of West Virginia be, and is hereby, declared to be
one of the United States of America, and admitted into the Union on
an equal footing with the original States in all respects whatever, and
until the next general census shall be entitled to three members in
the House of Representatives of the United States: Provided always,
That this act shall not take effect until after the proclamation of the
President of the United States hereinafter provided for.
Sec. 2. It being represented to Congress that since the convention
of the 26th of November, 1861, that framed and proposed the
constitution for the said State of West Virginia, the people thereof
have expressed a wish to change the seventh section of the eleventh
article of said constitution by striking out the same, and inserting the
following in its place, namely, “The children of slaves born within the
limits of this State after the 4th day of July, 1863, shall be free, and
no slave shall be permitted to come into the State for permanent
residence therein:” therefore,
Be it further enacted, That whenever the people of West Virginia
shall, through their said convention, and by a vote to be taken at an
election to be held within the limits of the State at such time as the
convention may provide, make and ratify the change aforesaid and
properly certify the same under the hand of the president of the
convention, it shall be lawful for the President of the United States to
issue his proclamation stating the fact, and thereupon this act shall
take effect and be in force from and after sixty days from the date of
said proclamation.
Mr. Lane of Kansas moved to amend the amendment by inserting
after the word “Herein,” and before the word, “Therefore” the words:
And that all slaves within the said State who shall at the time
aforesaid be under the age of ten years shall be free when they arrive
at the age of twenty-one years; and all slaves over ten and under
twenty-one years shall be free when they arrive at the age of twenty-
five years.
Which was agreed to—yeas 25, nays 12, as follows:
Yeas—Messrs. Anthony, Clark, Collamer, Doolittle, Foot, Foster,
Grimes, Harlan, Harris, Howard, Howe, King, Lane of Indiana, Lane
of Kansas, Morrill, Pomeroy, Sherman, Simmons, Sumner, Ten Eyck,
Trumbull, Wade, Wilkinson, Wilmot, Wilson, of Massachusetts—25.
Nays—Messrs. Browning, Carlile, Davis, Henderson, Kennedy,
McDougall, Powell, Saulsbury, Stark, Willey, Wilson of Missouri,
Wright—12.
The amendment as amended was then agreed to.
A motion to postpone the bill to the first Monday of the next
December was lost—yeas 17, nays 23.
In House, July 16—The bill was postponed until the second
Tuesday of the next December—yeas 63, nays 33.

THIRD SESSION, THIRTY-SEVENTH CONGRESS.

1863, Dec. 10, the House passed the bill—yeas 96, nays 57.
1863, April 20, the President issued a proclamation announcing
the compliance, by West Virginia, of the conditions of admission.
 COLOR IN WAR POLITICS.

Emancipation and its attendant agitations brought to the front a

new class of political questions, which can best be grouped under the
above caption. The following is a summary of the legislation:
 Second Session, Thirty-Seventh Congress.

To Remove Disqualification of Color in Carrying the Mails.

In Senate, 1862, April 11—The Senate considered a bill “to remove
all disqualification of color in carrying the mails of the United
States.” It directed that after the passage of the act no person, by
reason of color, shall be disqualified from employment in carrying
the mails, and all acts and parts of acts establishing such
disqualification, including especially the seventh section of the act of
March 3, 1825, are hereby repealed.
The vote in the Senate was, yeas 24, nays 11, as follows:
Yeas—Messrs. Anthony, Browning, Chandler, Clark, Collamer,
Dixon, Doolittle, Fessenden, Foot, Foster, Grimes, Hale, Howard,
Howe, King, Lane of Kansas, Morrill, Pomeroy, Sherman, Simmons,
Sumner, Wade, Wilkinson, and Wilson of Massachusetts—24.
Nays—Messrs. Davis, Henderson, Kennedy, Lane of Indiana,
Latham, Nesmith, Powell, Stark, Willey, Wilson of Missouri, Wright
—11.[25]
In House, May 21—It was considered in the House and laid on the
table—yeas 83, nays 43.
 First Session, Thirty-Eighth Congress.

1864, February 26—The Senate considered the bill—the question

being on agreeing to a new section proposed by the Committee on
Post Offices and Post Roads—as follows:
Sec. 2. That in the courts of the United States there shall be no
exclusion of any witness on account of color.
Mr. Powell moved to amend by inserting after the word “States”
the words: “in all cases for robbing or violating the mails of the
United States.”
No further progress was made on the bill.

NEGRO SUFFRAGE IN MONTANA TERRITORY.

1864, March 18—The House passed, without a division, a bill in

the usual form, to provide a temporary government for the Territory
of Montana.
March 31—The Senate considered it, when Mr. Wilkinson moved
to strike from the second line of the fifth section, (defining the
qualifications of voters,) the words “white male inhabitant” and
insert the words: “male citizen of the United States, and those who
have declared their intention to become such;” which was agreed to—
yeas 22, nays 17, as follows:
Yeas—Messrs. Brown, Chandler, Clark, Collamer, Conness, Dixon,
Fessenden, Foot, Foster, Grimes, Hale, Harlan, Harris, Howard,
Howe, Morgan, Morrill, Pomeroy, Sumner, Wade, Wilkinson, Wilson
—22.
Nays—Messrs. Buckalew, Carlile, Cowan, Davis, Harding,
Henderson, Johnson, Lane of Indiana, Nesmith, Powell, Riddle,
Saulsbury, Sherman, Ten Eyck, Trumbull, Van Winkle, Willey—17.
 The bill was then passed—yeas 29, nays 8, (Messrs. Buckalew,
Davis, Johnson, Powell, Riddle, Saulsbury, Van Winkle, Willey.)
April 15—The Senate adopted the report of the Committee of
Conference on the Montana bill, which recommended the Senate to
recede from their second amendment, and the House to agree to the
first and third amendments of the Senate, (including the above.)
April 15—Mr. Beaman presented the report of the Committee of
Conference on the Montana bill, a feature of which was that the
House should recede from its disagreement to the Senate
amendment striking out the word “white” in the description of those
authorized to vote.
Mr. Holman moved that the report be tabled; which was lost by the
casting vote of the Speaker—yeas 66, nays 66.
Upon agreeing to the report the yeas were 54, nays 85.
On motion to adhere to its amendments, and ask another
Committee of Conference, Mr. Webster moved instructions:
And that said committee be instructed to agree to no report that
authorizes any other than free white male citizens, and those who
have declared their intention to become such, to vote.
Which was agreed to—yeas 75, nays 67.
April 15—The Senate declined the conference upon the terms
proposed by the House resolution of that day.
April 18—The House proposed a further free conference, to which,
April 25, the Senate acceded.
May 17—In Senate, Mr. Morrill submitted a report from the
Conference Committee who recommend that qualified voters shall
be:
All citizens of the United States, and those who have declared their
intention to become such, and who are otherwise described and
qualified under the fifth section of the act of Congress providing for a
temporary government for the Territory of Idaho approved March 3,
1863.
The report was concurred in—yeas 26, nays 13.
May 20—The above report was made by Mr. Webster in the House,
and agreed to—yeas 102, nays 26.
 IN WASHINGTON CITY.[26]

1864, May 6—The Senate considered the bill for the registration of
voters in the city of Washington, when
Mr. Cowan moved to insert the word “white” in the first section, so
as to confine the right of voting to white male citizens.
May 12—Mr. Morrill moved to amend the amendment by striking
out the words—
And shall have paid all school taxes and all taxes on personal
property properly assessed against him, shall be entitled to vote for
mayor, collector, register, members of the board of aldermen and
board of common council, and assessor, and for every officer
authorized to be elected at any election under any act or acts to
which this is amendatory or supplementary, and inserting the words
—
And shall within the year next preceding the election have paid a
tax, or been assessed with a part of the revenue of the District,
county, or cities, therein, or been exempt from taxation having
taxable estate, and who can read and write with facility, shall enjoy
the privileges of an elector.
May 26—Mr. Sumner moved to amend the bill by adding this
proviso:
Provided, That there shall be no exclusion of any person from the
registry on account of color.
May 27—Mr. Harlan moved to amend the amendment by making
the word “person” read “persons,” and adding the words—
Who have borne arms in the military service of the United States,
and have been honorably discharged therefrom.
Which was agreed to yeas 26, nays 12, as follows:
Yeas—Messrs. Anthony, Chandler, Clark, Collamer, Conness,
Dixon, Fessenden, Foot, Foster, Grimes, Hale, Harlan, Harris,
Johnson, Lane of Indiana, Lane of Kansas, Morgan, Morrill,
Pomeroy, Ramsey, Sherman, Ten Eyck, Trumbull, Wade, Willey,
Wilson—26.
Nays—Messrs. Buckalew, Carlile, Cowan, Davis, Hendricks,
McDougall, Powell, Richardson, Saulsbury, Sumner, Van Winkle,
Wilkinson—12.
May 28—Mr. Sumner moved to add these words to the last
proviso:
And provided further, That all persons, without distinction of
color, who shall, within the year next preceding the election, have
paid a tax on any estate, or been assessed with a part of the revenue
of said District, or been exempt from taxation having taxable estate,
and who can read and write with facility, shall enjoy the privilege of
an elector. But no person now entitled to vote in the said District,
continuing to reside therein, shall be disfranchised hereby.
Which was rejected—yeas 8, nays 27, as follows:
Yeas—Messrs. Anthony, Clark, Lane of Kansas, Morgan, Pomeroy,
Ramsey, Sumner, Wilkinson—8.
Nays—Messrs. Buckalew, Carlile, Collamer, Cowan, Davis, Dixon,
Fessenden, Foot, Foster, Grimes, Hale, Harlan, Harris, Hendricks,
Hicks, Johnson, Lane of Indiana, McDougall, Morrill, Powell,
Saulsbury, Sherman. Ten Eyck, Trumbull, Van Winkle, Willey,
Wilson—27.
The other proposition of Mr. Sumner, amended on motion of Mr.
Harlan, was then rejected—yeas 18, nays 20, as follows:
Yeas—Messrs. Anthony, Chandler, Clark, Dixon, Foot, Foster,
Hale, Harlan, Howard, Howe, Lane of Kansas, Morgan, Pomeroy,
Ramsey, Sherman, Sumner, Wilkinson, Wilson—18.
Nays—Messrs. Buckalew, Carlile, Cowan, Davis, Grimes, Harris,
Hendricks, Hicks, Johnson, Lane of Indiana, McDougall, Morrill,
Nesmith, Powell, Richardson, Saulsbury, Ten Eyck, Trumbull, Van
Winkle, Willey—20.
The bill then passed the Senate, and afterward the House, without
amendment.